Section 43.50.150. Administration and regulatory authority; cooperation with municipalities.

   (a) The department shall
        (1) administer this chapter; and
        (2) collect, supervise, and enforce the collection of taxes due under this chapter and penalties as provided in AS 43.05.
   (b) The department may adopt regulations necessary for the administration of this chapter.
   (c) The department may enter into an agreement with a municipality that imposes a tax on cigarettes or other tobacco products for the purpose of jointly auditing a person liable for a tax under AS 43.50.010 - 43.50.390 and the municipal tax on cigarettes or other tobacco products.
   (d) The department may enter into an agreement with a municipality that collects a tax on cigarettes through the use of a stamp similar to that used by the department under AS 43.50.500 to distribute and collect money for the stamps issued by the municipality on behalf of the municipality in conjunction with the distribution and sale of stamps under AS 43.50.500 - 43.50.700. An agreement under this subsection must provide for the municipality to reimburse the department for the cost of distributing the municipality's stamps and collecting the money for those stamps.
   (e) Notwithstanding AS 40.25.100(a) and AS 43.05.230(a), the department may furnish the proper officer or representative of a municipality the tax returns or reports filed with the department under this chapter if the municipality grants substantially similar privileges to the department, provides adequate safeguards for the confidentiality of the returns and reports, and uses the returns and reports only for tax purposes.

Notes

Recent Bills that will modify this

HB 304 ELECTRNC TAX RETURNS;TOBACCO & E-CIGS TAX
HB4001 OMNIBUS TAXES & CREDITS; MINING LICENSES
HB5002 OMNIBUS TAXES & CREDITS; MINING LICENSES
SB 133 ELECTRNC TAX RETURNS;TOBACCO & E-CIGS TAX
SB4001 OMNIBUS TAXES & CREDITS; MINING LICENSES
SB5002 OMNIBUS TAXES & CREDITS; MINING LICENSES

Implemented As

15 AAC 50.010
15 AAC 50.020
15 AAC 50.030
15 AAC 50.040
15 AAC 50.050
15 AAC 50.060
15 AAC 50.070
15 AAC 50.090
15 AAC 50.100
15 AAC 50.110
15 AAC 50.120
15 AAC 50.130
15 AAC 50.150
15 AAC 50.160
15 AAC 50.170
15 AAC 50.180
15 AAC 50.190

References

15 AAC 50.130

History

(Sec. 17 ch 187 SLA 1955; am Sec. 39 ch 113 SLA 1980; am Sec. 1 ch 74 SLA 2014)